Abstract: This study aims to analyze the process of maritime tourism development planning in Palu Bay. The type of research used is qualitative descriptive analysis approach that describes maritime tourism development planning process in Palu Bay with development planning strategy such as: normative criteria: sustainability, local condition and relevance and the eligibility criteria: infrastructure, finance, human resources and information system. Data collection is done through observation, interview and documentation. The results showed that the planning process of maritime tourism development in Palu Bay by considering the criteria of development planning strategy mandated by the Constitution No. 25 of 2004 about national development planning system is can be implemented based on the planning stage but not yet optimal. While the determinant factors that support are the availability of facilities and adequate infrastructure and human resources with sufficient competence. The inhibiting factors are a very limited budget, inadequate information systems and the occurrence of inequality in the tourism bureaucracy.